Commodities, Journal of Economic and Business
Vol. 7 No. 1 (2026): July 2026

The Influence of Self Assessment System, Training Methods, and Training Materials on Tax Volunteers Performance

Fadia Agustina Hanum (Akuntansi, Universitas Nahdlatul Ulama Sidoarjo, Indonesia)
Achmad Wicaksono (Akuntansi, Universitas Nahdlatul Ulama Sidoarjo, Indonesia)
Chairil Anwar (Akuntansi, Universitas Nahdlatul Ulama Sidoarjo, Indonesia)
Dian Fahriani (Akuntansi, Universitas Nahdlatul Ulama Sidoarjo, Indonesia)



Article Info

Publish Date
15 Jul 2026

Abstract

The purpose of this study is to determine how the self Assessment system, training methods, and training materials affect the performance of tax volunteers at the Faculty of Economics, Nahdlatul Ulama University, Sidoarjo. Tax volunteers at the Faculty of Economics, Nahdlatul Ulama University, Sidoarjo for the 2024–2026 period are the population in this study. All population members were selected as samples using the saturated sampling method, which is a non-probability sampling technique. A total of 84 students from the Faculty of Economics at Nahdlatul Ulama University Sidoarjo are registered as tax volunteers for the 2024–2026 period. Each respondent completed a Likert scale questionnaire (1–5) to collect primary data. SPSS software was used throughout the data analysis process. According to the research findings, the Self-Assessment System, Training Methods, and Training Materials all have a simultaneous effect on volunteer performance. The Self-Assessment System variable has a significant effect on tax volunteer performance, while the Training Methods and Training Materials factors do not have a significant effect.

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Journal Info

Abbrev

commo

Publisher

Subject

Economics, Econometrics & Finance

Description

The journal focused on primary studies at management, finance, accounting, banks and halal markets, has initiated the development of global economic advantages. Commodities, Journal of Economic and Business is dedicated to provide an intellectual space of scholarly discussion how the economic able ...